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Audit committee-auditor interlocking and disclosure of key audit matters

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  • Xuran Lu
  • Zige Wu
  • LingFeng Yu
  • Yong Shi

Abstract

The key audit matters in audit report can improve the communication effect and narrow the information gap. The interlock relationship between audit committee and auditor based on cooperation and trust will affect the whole process of communication between auditor and management, and thus affect the disclosure of key audit matters. This article examines the impact of audit committee-auditor interlocking relationship on disclosure of key audit matters. The findings suggest that audit committee-auditor interlocking can improve the adequacy of key audit matters.The conclusion is still robust after controlling the selectivity bias caused by observable factors.

Suggested Citation

  • Xuran Lu & Zige Wu & LingFeng Yu & Yong Shi, 2025. "Audit committee-auditor interlocking and disclosure of key audit matters," Applied Economics Letters, Taylor & Francis Journals, vol. 32(11), pages 1583-1586, June.
    • Handle: RePEc:taf:apeclt:v:32:y:2025:i:11:p:1583-1586
    DOI: 10.1080/13504851.2024.2308575
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